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2020 (11) TMI 187 - HC - GSTLifting of attachment over the Bank account of the petitioner - HELD THAT:- There is absolutely no basis in law for proceeding against the petitioner herein, in connection with offences alleged to have been committed by M/s Varma enterprises. The mere fact that a part of the money that was obtained from alleged fraudulent transactions have found its way to the Bank account of the petitioner cannot, without anything to suggest the complicity of the petitioner in such transactions, be the basis for the attachment of the Bank accounts of the petitioner. Thus, there being no material to implicate the petitioner in the alleged fraudulent transaction, Ext.P1 communication issued by the 1st respondent cannot be legally sustained. Petition allowed.
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